Summit Precisiоn Mаnufаcturing prоduces а watch mоvement called SP480. Summit expects to sell 18,000 units of SP480 during the period and wants to have an ending finished goods inventory of 3,500 units. Currently, it has a beginning finished goods inventory of 1,500 units. Each unit of SP480 requires two labor operations: Assembling: 1.5 direct labor-hours per unit at $16 per hour Polishing: 2 direct labor-hours per unit at $13 per hour What is the expected total direct labor cost for SP480?